DEPARTMENT OF THE TREASURY
             Bureau of Alcohol, Tobacco and Firearms
                     Washington, D.C. 20226

                [undated, from sometime in 1998]

                                            F:SD:NFA:GS           
                                           179.1/98-6256


Dear Mr. :

This is in response to your letter of July 21, 1998, in which you
ask questions about "bound book" entries, Form 4473 requirements,
and corporate dissolution. Your questions will be answered in the
order posed.

Your first question deals with the receipt of a firearm for
addition of an integral suppressor. You wish to know whether you
should leave a blank line for the suppressor information in your
"bound book" below the entry for the receipt of the firearm or add
the suppressor information when manufactured. The regulation in
section 176.123, Title 27, Code of Federal Regulations, establishes
the recordkeepiny requirements for manufacturers. The information
relating to the manufacture of the suppressor should be recorded
not later than the seventh day following the date of manufacture.
Thus, you would not leave a blank line anticipating manufacture.

Your second and third questions deal with the identification of the
suppressor tube when it is to be permanently attached to a firearm.
You ask whether it would be proper to use the original serial
number of the firearm on the suppressor tube. The regulations in 27
CFR sections 178.92 and 179.102 establish the marking requirements
for firearms. A manufacturer is required to mark a firearm with a
serial number not duplicating any serial number previously used by
the manufacturer. Accordingly, you could use the serial number of
the firearm for the suppressor if it does not duplicate a serial
number you already used. The other markings required of a
manufacturer must be placed on the suppressor tube.

                              - 2 -

Mr.

Your fourth question deals with the sale of an integrally
suppressed firearm to an individual. You ask how many Forms 4473
need to be completed. We consider an integrally suppressed firearm
(where the suppressor has been permanently attached to the firearm
receiver) to be one firearm for purposes of the Gun Control Act.
Accordingly, the purchaser would complete one Form 4473.

Your fifth question deals with the retention of National Firearms
Act (NFA) firearms when a corporate special tax is not renewed. A
corporation may retain any NFA firearm, with the exception of a
machinegun manufactured or imported after May 19, 1986, in
inventory when the corporation no longer pays the special
(occupational) tax to manufacture, import, or deal in NFA firearms
as long as the corporation remains intact. Should the corporation
dissolve or otherwise cease to exist, any NFA firearm registered to
the corporation must be transferred prier to dissolution. The tax
on the transfer of the NFA firearm would apply.

Should any additional information be needed, please contact us at
(202) 927-8330.

                       Sincerely yours,

                            [signed]
                       Nereida W. Levine
             Chief, National Firearms Act Branch